ANALYSIS OF ACCOUNTING PROCEDURES AND BUDGET MANAGEMENT AT PT JASA RAHARJA (PERSERO) KANTOR PERWAKILAN PURWOKERTO

Abstract

Accounting procedures and budget management in an organization are important components in the continuity of company operations, including at PT Jasa Raharja, Purwokerto Representative Office. The main focus of this research is to understand how accounting procedures are applied in recording, reporting and controlling general costs and other needs that support company operations. PT Jasa Raharja Kantor Perwakilan Purwokerto has implemented accounting procedures that are in accordance with applicable accounting standards, including managing general expense budgets and various other purposes. These procedures include budget planning stages, fund allocation, as well as structured reporting and evaluation. However, there are several challenges in managing the non-operational cost budget, such as limitations in monitoring expenditures in real-time, obstacles in evaluating and controlling the budget and the need for a more efficient system to support overall fund management. In addition, it was found that there were efforts to overcome this challenge by increasing the use of digital-based financial system information technology to monitor expenditures in real-time and evaluate budgets periodically to ensure cost management runs in accordance with the principles of efficiency and accountability. The method used in this research is direct observation, data collection is carried out by directly observing the budget management process.